Tis the season to be merry. But not even Santa is above the law. That is why Macnabs has put together this guide to make sure everyone in Lapland enjoys the festivities and Santa and Mrs Claus are still in a job next year:
Macnabs wish all our clients and friends a very Merry Christmas and a Happy New Year.
Please note that our offices will be closed from the 24th - 26th December, and 31st December - 2nd January. If you do need to get in touch with us urgently during these times, please email firstname.lastname@example.org. This email address will be checked on a regular basis during this period.
Buy-to-let landlords or those who are considering buying a holiday home should act now before the Additional Dwelling Supplement (ADS) increases.
The Scottish Budget delivered a blow for landlords and holiday home buyers, introducing a 1% increase on the tax payable when buying a second property. If approved by the Scottish Parliament, the ADS will increase from 3%-4% on 25th January 2019.
Landlords would have to be very quick off the mark to complete before the surcharge on Land and Building Transactions Tax increases next month.